Wakefield Council
Community Infrastructure Levy (CIL)
DRAFT Exceptional Circumstances
Relief Policy
Introduction
Use of an exceptional circumstances policy enables the Council to ensure that development
occurs on sites where evidence demonstrates that there are exceptional circumstances which
may prevent this from happening.
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The CIL Regulations state that the Council may grant full or partial relief from liability to pay CIL if it appears to the
Council that there are exceptional circumstances which justify doing so and the Council considers it expedient to do
so. However, there is no statutory definition of what constitutes exceptional circumstances. It is considered such
circumstances may often relate to the economic viability of a site. However each case will be assessed individually
by the Council, which retains the discretion to make judgements about the viability of the scheme in economic
terms and whether the exceptional circumstances policy applies.
The Council expects that this policy will be rarely used because the Wakefield CIL rates have been set, following
scrutiny by an independent Examiner, to already take into account viability issues, development costs, and full
policy requirements across the District.
Before granting exceptional circumstances relief for an individual scheme, the Council also has to be satisfied that
the relief would not constitute notifiable State Aid. The State Aid requirements do allow small amounts of public
funding (i.e. exceptional circumstances relief) to a single recipient, called the de minimis block exemption. The de
minimis threshold is set at 200,000 euros over a rolling three fiscal year period (gross before tax or any other
charge). The threshold applies cumulatively to all public assistance received by the organisation from all sources
across the UK. Therefore the threshold does not just apply to each individual development. Recipients are
responsible for keeping records of any de minimis aid they receive over any rolling three fiscal year period.
At all times this policy should be read in conjunction with the CIL Regulations
In addition, the Council may make a judgement in individual cases that exceptional circumstances are not solely
based on economic viability. Even where the CIL may give rise to an unacceptable impact on the economic viability
of the chargeable development, the Council may also require demonstration of wider regeneration benefits and/or
the need for the applicant to show that a particular site has to be brought forward imminently for wider benefit.
www.wakefield.gov.uk
Wakefield Council
Community Infrastructure Levy (CIL)
DRAFT Exceptional Circumstances
Relief Policy
This Policy document gives notice that Wakefield Metropolitan District Council has determined
to make relief for exceptional circumstances available in the Wakefield District with effect from
(insert date) ,in accordance with Regulations 55 to 58 of the Community Infrastructure Levy
Regulations 2010 (as amended). This document sets the policy criteria for exceptional
circumstances.
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The person claiming relief must be an owner of a material interest in the relevant land. A claim for relief must be
submitted in writing on the appropriate form and be received and approved by the Council before commencement
of the chargeable development. It must be accompanied by:
a) An assessment carried out by an independent person of the economic viability of the chargeable development
and the cost of complying with the planning obligation,
b) An explanation of why payment of the chargeable amount would have an unacceptable impact on the economic
viability of that development,
c) An apportionment assessment (if there is more than one material interest in the relevant land), and,
d) A declaration that the claimant has sent a copy of the completed claim form to the owners of the other material
interests in the relevant land (if any).
For the purposes of point a) an independent person is a person who is appointed by the claimant with the
agreement of the Council and who has appropriate qualifications and experience. It is expected that the claimant will
be responsible for any remuneration required by this independent person.
A chargeable development ceases to be eligible for relief for exceptional circumstances if, before it commences,
there is a disqualifying event as laid out below:
a) Charitable or social housing relief is granted,
b) The site (or part of the site) is sold, or,
c) The development does not commence within 12 months.
It should be noted that the CIL Regulations give the Council the ability to withdraw this policy at any time with two
weeks notice. This could occur, for example, if it is considered that the policy is being misused, including if too
many applicants apply for relief without proper exceptional circumstances applying.
www.wakefield.gov.uk